CDL STORE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CDL STORE
Largest movements
- Tangible fixed assets -€14,889
down €14,889 (-4.0%), from €369,587 to €354,698
of which Land and buildings: -€15,809
- Cash +€14,462
up €14,462 (+77.1%), from €18,764 to €33,226
mainly Depreciation (+€31,589) and Stocks and contracts (+€12,055)
- Intangible fixed assets -€12,793
down €12,793 (-68.8%), from €18,593 to €5,800
- Stocks and contracts -€12,055
down €12,055 (-9.0%), from €134,500 to €122,445
- Debts after one year -€26,820
down €26,820 (-6.7%), from €397,343 to €370,523
- Other debts -€8,934
down €8,934 (-20.8%), from €42,975 to €34,041
- Reserves +€6,261
new in 2024: €6,261
- Staff costs +€47,616
up €47,616 (+197.4%), from €24,123 to €71,739
- Gross operating margin +€45,516
up €45,516 (+65.4%), from €69,560 to €115,076
- Financial charges +€7,447
up €7,447 (+949.2%), from €785 to €8,232
- Depreciation -€2,913
down €2,913 (-8.4%), from €34,502 to €31,589
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,837 | €524,343 | -€25,495 | -4.6% |
| Fixed assets | 21/28 | €388,355 | €360,673 | -€27,682 | -7.1% |
| Intangible fixed assets | 21 | €18,593 | €5,800 | -€12,793 | -68.8% |
| Tangible fixed assets | 22/27 | €369,587 | €354,698 | -€14,889 | -4.0% |
| Land and buildings | 22 | €349,255 | €333,446 | -€15,809 | -4.5% |
| Plant, machinery and equipment | 23 | €119 | €2,051 | +€1,933 | +1627.4% |
| Furniture and vehicles | 24 | €388 | €2,128 | +€1,741 | +449.1% |
| Other tangible fixed assets | 26 | €19,826 | €17,072 | -€2,754 | -13.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €161,483 | €163,670 | +€2,187 | +1.4% |
| Stocks and contracts in progress | 3 | €134,500 | €122,445 | -€12,055 | -9.0% |
| Stocks | 30/36 | €134,500 | €122,445 | -€12,055 | -9.0% |
| Amounts receivable within one year | 40/41 | €5,941 | €7,739 | +€1,798 | +30.3% |
| Trade receivables | 40 | €5,925 | €7,723 | +€1,798 | +30.3% |
| Other amounts receivable | 41 | €17 | €17 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,764 | €33,226 | +€14,462 | +77.1% |
| Deferred charges and accrued income | 490/1 | €2,278 | €260 | -€2,018 | -88.6% |
| Total equity and liabilities | 10/49 | €549,837 | €524,343 | -€25,495 | -4.6% |
| Equity | 10/15 | €35,038 | €36,163 | +€1,125 | +3.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €6,261 | +€6,261 | |
| Distributable reserves | 133 | - | €6,261 | +€6,261 | |
| Profit (loss) carried forward | 14 | €1,822 | €1,822 | = | 0.0% |
| Investment grants | 15 | €8,216 | €3,080 | -€5,136 | -62.5% |
| Provisions and deferred taxes | 16 | €2,054 | €770 | -€1,284 | -62.5% |
| Provisions for liabilities and charges | 160/5 | - | €770 | +€770 | |
| Pensions and similar obligations | 160 | - | €770 | +€770 | |
| Deferred taxes | 168 | €2,054 | - | -€2,054 | |
| Amounts payable | 17/49 | €512,745 | €487,409 | -€25,336 | -4.9% |
| Amounts payable after more than one year | 17 | €397,343 | €370,523 | -€26,820 | -6.7% |
| Financial debts | 170/4 | €397,343 | €370,523 | -€26,820 | -6.7% |
| Amounts payable within one year | 42/48 | €114,842 | €114,820 | -€22 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €27,174 | €31,889 | +€4,715 | +17.3% |
| Trade debts | 44 | €35,959 | €40,219 | +€4,261 | +11.8% |
| Suppliers | 440/4 | €35,959 | €40,219 | +€4,261 | +11.8% |
| Taxes, remuneration and social security | 45 | €8,734 | €8,671 | -€64 | -0.7% |
| Taxes | 450/3 | €6,599 | €7,645 | +€1,046 | +15.8% |
| Remuneration and social security | 454/9 | €2,135 | €1,026 | -€1,109 | -52.0% |
| Other amounts payable | 47/48 | €42,975 | €34,041 | -€8,934 | -20.8% |
| Accrued charges and deferred income | 492/3 | €560 | €2,066 | +€1,506 | +268.7% |
| Remuneration, social security and pensions | 62 | €24,123 | €71,739 | +€47,616 | +197.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,502 | €31,589 | -€2,913 | -8.4% |
| Other operating charges | 640/8 | €2,965 | €3,110 | +€145 | +4.9% |
| Gross operating margin | 9900 | €69,560 | €115,076 | +€45,516 | +65.4% |
| Operating profit (loss) | 9901 | €7,970 | €8,638 | +€668 | +8.4% |
| Financial income | 75/76B | €5,075 | €5,197 | +€122 | +2.4% |
| Recurring financial income | 75 | €5,075 | €5,197 | +€122 | +2.4% |
| Financial charges | 65/66B | €785 | €8,232 | +€7,447 | +949.2% |
| Recurring financial charges | 65 | €785 | €8,232 | +€7,447 | +949.2% |
| Profit (loss) for the period before taxes | 9903 | €12,261 | €5,604 | -€6,657 | -54.3% |
| Transfer from deferred taxes | 780 | €1,243 | €1,284 | +€41 | +3.3% |
| Income taxes | 67/77 | - | €626 | +€626 | |
| Profit (loss) for the period | 9904 | €13,504 | €6,261 | -€7,242 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,504 | €6,261 | -€7,242 | -53.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.